Fikri, Abdul Malik Al (2020) Pengaruh Pergantian Manajemen, Ukuran Kantor Akuntan Publik, Profitabilitas, Dan Opini Audit Terhadap Auditor Switching. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan pada penelitian ini ialah untuk membuktikan pengaruh pergantian manajemen, ukuran kantor akuntan publik, profitabilitas, dan opini audit terhadap auditor switching. Sampel pada penelitian ini adalah perusahaan BUMN yang terdaftar di BEI tahun 2016-2019. Sampel penelitian ini dipilih dengan menggunakan teknik purposive sampling yang terdiri dari 13 perusahaan BUMN yang terdaftar di BEI tahun 2016-2019 yang melakukan pergantian KAP secara voluntary. Metode penelitian dalam penelitian ini menggunakan analisis regresi logistik. Penelitian ini membuktikan bahwa pergantian manajemen, profitabilitas, dan opini audit berpengaruh positif terhadap auditor switching, sedangkan ukuran KAP tidak berpengaruh terhadap auditor switching
English Abstract
The aim of this research is to prove the effect of management change, public accounting firm size, profitability, and audit opinion on auditor switching. The sample in this study were state-owned companies listed on the IDX in 2016- 2019. The sample of this study was selected using a purposive sampling technique consisting of 13 state-owned companies registered on the IDX in 2016- 2019 which made voluntary changes to Public Accounting Firm. The research method in this study uses logistic regression analysis. This study proves that management change, profitability, and audit opinion have a positive effect on auditor switching, while the size of Public Accounting Firm has no effect on auditor switching.
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020525 |
| Uncontrolled Keywords: | Pergantian manajemen, ukuran kantor akuntan publik, profitabilitas, opini audit, auditor switching, Change of management, Size of public accounting firm, Profitability, Audit opinion, Auditor switching |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 20 Jan 2022 02:57 |
| Last Modified: | 17 Apr 2023 01:55 |
| URI: | http://repository.ub.ac.id/id/eprint/188534 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
165020307111069 - ABDUL MALIK AL FIKRI.pdf Restricted to Registered users only until 31 December 2023. Download (2MB) |
Actions (login required)
 |
View Item |